计算税款滞纳金是税务人员的经常性工作，在实际工作中笔者认为以下几点值得注意：一、计算税款滞纳金是税务人员的法定职责，是纳税人未按时缴纳税款、扣缴义务人未按期解缴税款所应付出的法定代价。新《税收征管法》第三十二条明确规定，纳税人未按照规定期限缴纳税款的，扣 The calculation of tax late payment tax tax officers are regular work, in the actual work I think the following points are noteworthy: First, calculate the tax late fee is the statutory duty of tax officers is the taxpayers did not pay taxes on time, withholding agents Statutory consideration payable on failure to pay tax on time. The new “Tax Administration Law,” Article 32 clearly states that the taxpayer fails to pay the tax within the prescribed period, the deduction